Ethical Finance Dimension of Corporate Social Responsibility: A Case Study of Indian SOEs  

作　　者：R.K.Mishra Shulagna Sarkar J.Kiranmai 

机构地区：[1]Institute of Public Enterprise,Hyderabad,India

出　　处：《Journal of Modern Accounting and Auditing》2019年第10期475-486,共12页现代会计与审计（英文版）

摘　　要：Addressing social issues is very crucial for government and thus government is primarily expected to create an enabling environment for raising awareness and stimulating public debate for the existing social challenges and issues.Indian government is proactive to encourage legal mandates in various dimensions enabling responsible business practices.What organizations do with their money is being increasingly caught on the public radar leading to bringing ethical issues to the forefront.The paper is an effort to understand how financial responsible effort is playing out in the state-owned enterprises(SOEs),and also the effort towards handling corporate social responsibility(CSR)across SOEs in India.The paper elaborates whether ethical financing is a form of social responsibility in organizations and elaborates the status of responsible financing of SOEs in India.The paper also discusses the practices encouraging ethical financing in SOEs in India.

关 键 词：ETHICAL financing corporate social RESPONSIBILITY (CSR) CSR SPENT projects 

分 类 号：F27[经济管理—企业管理]